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TMI Blog2014 (11) TMI 41X X X X Extracts X X X X X X X X Extracts X X X X ..... vocate For the Respondent : Sri S. Misra, Addl. Commr. (A.R) & Sri K. Chowdhury (A.R.) JUDGEMENT Per DR.D.M. MISRA; These applications are filed by (i) M/s. N. Kumar & Co. for waiver of duty of Rs. 2.75 Crores and penalty of Rs. 5,000/- and by (ii) M/s. Tata Steel Ltd. for waiver of penalty of Rs. 5,000/- imposed under Section 77 of Finance Act, 1994. 2. The Ld. Sr. Advocate Dr. Samir ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ordingly, the applicants are liable to pay Service Tax under the category of 'Cargo Handling services'. The Ld. Advocate submits that assuming that the GTA services rendered by them to M/s. Tata Steel Ltd. is liable to Service Tax under the Cargo Handling services, even then around 50% of the total service tax liability i.e. around Rs. 1.44 Crores has been discharged till date. 4. The Ld. A.R. fo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ame, where the services are for transportation of raw materials within the factory premises, appropriate service tax has been paid on GTA services and the fact is not in dispute. 6. Prima facie we find the applicant has paid approximately 50% of the service tax demand and the issue of levy of service tax on transportation of raw materials along with other incidental services like loading, unloadi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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